Charles has AGI of $43,000 and has made the following payments related to (1) land he inherited from his deceased aunt and (2) a personal vacation taken last year.

State inheritance tax on the land	$1,820
County real estate tax on the land	1,520
School district tax on the land	825
City special assessment on the land (new curbs and gutters)	717
State tax on airline tickets (paid on vacation)	408
Local hotel tax (paid during vacation)	195

Calculate the amount of taxes Charles may include in his itemized deductions for the year under the following circumstances:

a. Suppose that Charles holds the land for appreciation.

b. Suppose that Charles holds the land for rent.

c. Suppose that Charles holds the land for appreciation and that the vacation was actually a business trip.Note: Apply limits if applicable.